To observe the anatomic characteristics of larynx and trachea of sea gulls and to compare such characteristics with other bird species were aimed in this study. Four sea gulls (Larus spp) were used in study. Sea gulls were to be kept in 10% formaldehyde solution at least 48 hours for fixation. Thoracal cavity was opened. After observing macroscobic characteristics, trachea was cut out including with larynx. A special staining technique was used to observe the cartilago of trachea. Transversal papilla row called papillae pharyngis caudoventrales was noticed in the caudal part of mons laryngealis. A sagittal papilla row (lateral-medial) were observed in two orders around the sulcus laryngeus. The protuberance named crista ventralis locate in the inner surface of cartilago cricoidea, was clearly observed. It was observed that the few cartilago rings of trachea connected to cartilago cricoidea and the last 4-5 cartilago rings prior to tympanium were except formed a notch on the dorsal and ventral surfaces and got into each other.